The patient was diagnosed 20 years previously as having a bilateral renal tumor. The patient's left kidney was surgically resected when he was 34 years of age; the left renal tumor was pathologically diagnosed as classic angiomyolipoma and epithelioid angiomyolipoma. The patient died suddenly of cardiac arrest.
Facility Costs. The costs incurred to operate a facility are SG&A expenses. They might include rent, utilities and building insurance. Repairs and maintenance made to buildings, plant machinery and office equipment are classified as SG&A expenses, along with the depreciation of these assets.
Tangibles vs. Intangibles. Rent expense management pertains to a physical asset, such as real property and equipment. A company may lease -- the other name for rent -- an intangible resource from another business and remit cash on a periodic basis.eporting. As an SG&A cost, rent is an operating expense because a company uses real property -- such as office buildings and production plants -- to operate, make money and exist commercially.